Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Condonation of delay - The apprehension expressed by the petitioner that there will be closure of his shops and that the matter will be precipitated pushing him to serious loss can be addressed by directing the Tribunal to take the same into consideration and pass an expeditious order without loss of much time in the matter. - HC
Condonation of delay - The apprehension expressed by the petitioner that there will be closure of his shops and that the matter will be precipitated pushing him to serious loss can be addressed by directing the Tribunal to take the same into consideration and pass an expeditious order without loss of much time in the matter. - HC
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